Assessment of movement by individuals of goods for personal use by various types of vehicles

Customs authorities are obliged to carry out customs control of goods for personal use transported across the customs border of the Union, in this regard, there is a need to assess the procedure for the movement of goods for personal use by individuals crossing the customs border of the Russian Federation by all means of transport. It was revealed that the largest number of vehicles transported across the customs border falls on the automobile mode of transport, the largest number of goods transported across the customs border is carried out by sea mode of transport. In the study period, the largest share of customs duties, taxes and fees paid when moving goods by individuals falls on passenger cars, there is a significant decrease in the share of goods transported for personal use by accompanied baggage, an increase in the share of goods delivered by international mail and carrier.